Plastic Molding, Inc. manufacturers plastic molding for automobiles. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of production and conversion costs are allocated evenly throughout production:

Data for the Assembly Department for March 2007 are:

Work-in-Process, beginning inventory, 60% converted 400 units

Units started during March 2,000 units

Work-in-Process, ending inventory, 40% converted 200 units

1. What were the equivalent units for conversion costs assuming the weighted average costing is used?

2. What were the equivalent units for conversion costs assuming the first-in-first-out costing is used?

3. What were the equivalent units for direct materials assuming the weighted average costing is used?